The Ministry of Corporate Affairs (MCA) has extended the deadline for filing the CRA-4 Cost Audit Report in XBRL format for the financial year ending March 31, 2025, until December 31, 2025. This extension is a response to challenges faced by companies and cost auditors with the new CRA-4 form on the MCA V3 portal. Importantly, no additional fees will be charged for reports filed up to this new deadline.
The Ministry of Corporate Affairs (MCA) has extended the due date for filing Form CRA-4 (Cost Audit Report in XBRL format) for the financial year ending March 31, 2025, providing much-needed relief to companies and cost auditors.
According to General Circular No. 07/2025, issued on October 27, 2025
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FAQ :
The deadline for filing the CRA-4 Cost Audit Report in XBRL format for the financial year ending March 31, 2025, has been extended to December 31, 2025.
The deadline has been extended due to challenges faced by stakeholders in deploying the new CRA-4 form on the MCA Version 3 (V3) portal.
No, there will be no additional fees for filings made up to December 31, 2025.
Filings made after December 31, 2025, will attract all applicable and additional fees as specified under the Companies (Registration Offices and Fees) Rules, 2014, calculated from the original due date.
This extension applies to the Cost Audit Report for the financial year ending March 31, 2025.